Ch. 40
- Document type
- Other
- Dated
- Category
- Customs Tariff Act, 1975
Seals/Rings made of rubber:
1. Classification of hydraulic seals/rings under CTA 75
I. Seals/Rings made of plastic:
Seals/rings which are to be used as bearings will fall under CTA SH. 8483.30, as plain shaft bearings in terms of Note 2(a) to Section XVI. Seals/rings, if suitable for use solely or principally with hydraulic cylinders or other machines of H. 84.12 will fall under SH. 8412.90 as parts of hydraulic cylinders, vide Section Note 2(b). However, seals/rings which are suitable for use with hydraulic cylinders as well as machines of other headings of Chapter 84 will be classifiable under H. 84.85 (SH. 8485.90)
II. Seals/Rings made of rubber: .
(a) Made of Unhardened Vulcanised Rubber-
Articles made of vulcanised rubber other than hard rubber of a kind used in machinery or mechanical appliances are excluded from Chapter 84 and 85 vide exclusion Note 1(a) to Section XVI. Accord-ingly, seals/rings made of unhardened vulcanised rubber would be classifiable under SH. 4016.93 or 4016.99, as articles of rubber.
(b) Made of Hardened Vulcanised Rubber-
Unlike articles of unhardened vulcanised rubber, articles of hardened vulcanised rubber of a kind used in machinery or mechanical appliances are not excluded from Section XVI. As such, seals/rings made of hardened vulcanised rubber would be classifiable under Chapter 84 in the same manner as those made of plastic, as explained in sub-para I above.
MF (DR) Circular No. 14/96-Cus. {F. No. 528/3/96-Cus. (TU)}, dt. 1.3.1996-1996 (63) ECR 62C.
I. Seals/Rings made of plastic:
Seals/rings which are to be used as bearings will fall under CTA SH. 8483.30, as plain shaft bearings in terms of Note 2(a) to Section XVI. Seals/rings, if suitable for use solely or principally with hydraulic cylinders or other machines of H. 84.12 will fall under SH. 8412.90 as parts of hydraulic cylinders, vide Section Note 2(b). However, seals/rings which are suitable for use with hydraulic cylinders as well as machines of other headings of Chapter 84 will be classifiable under H. 84.85 (SH. 8485.90)
II. Seals/Rings made of rubber: .
(a) Made of Unhardened Vulcanised Rubber-
Articles made of vulcanised rubber other than hard rubber of a kind used in machinery or mechanical appliances are excluded from Chapter 84 and 85 vide exclusion Note 1(a) to Section XVI. Accord-ingly, seals/rings made of unhardened vulcanised rubber would be classifiable under SH. 4016.93 or 4016.99, as articles of rubber.
(b) Made of Hardened Vulcanised Rubber-
Unlike articles of unhardened vulcanised rubber, articles of hardened vulcanised rubber of a kind used in machinery or mechanical appliances are not excluded from Section XVI. As such, seals/rings made of hardened vulcanised rubber would be classifiable under Chapter 84 in the same manner as those made of plastic, as explained in sub-para I above.
MF (DR) Circular No. 14/96-Cus. {F. No. 528/3/96-Cus. (TU)}, dt. 1.3.1996-1996 (63) ECR 62C.